Using the$$ dual$-$rate method, compute the amount allocated to the Machining and Assembly Departments when$($a$)$ the budgeted$$ fixed$-$cost rate is calculated using budgeted fixed costs and practical capacity of the Materials Management$$ Department, $($b$)$ fixed costs are allocated based on the budgeted$$ fixed$-$cost rate and budgeted usage of Materials Management Department services by the Machining and Assembly$$ Departments, and$($c$)$ variable costs are allocated using the budgeted$$ variable$-$cost rate and actual usage.